Courts: AAAR
Read latest GST Appellate Authority for Advance Ruling decisions on classification, taxability, GST rates, ITC, exemptions, valuation and other GST issues.

Classification of Jac Olivol Body Oil: HSN 3004 or HSN 3304? No Ruling by AAAR

Analysis of GST Liability for Fair Price Shops by AAAR West Bengal

L&T Hydrocarbon Engineering GST Classification: Appellate Authority’s Ruling

Kalpataru Projects GST Classification: Appellate Authority’s Ruling

ION Exchange GST Classification: Appellate Authority’s Ruling

Classification of Services Provided by Petrofac International UAE LLC (GST AAAR Rajasthan)

AAAR cannot review AAR decisions made under Section 104 of CGST ACT

No Advance Ruling for Pre-Application Supplies: GST AAAR Rajasthan

Applicant cannot seek an advance ruling on a completed transaction

‘Crackle’ with Sugar, Cashew Nuts, and Flavours as Sugar Boiled Confectionery classifiable under Tariff Heading 1704

GST Not Exempt on services for Loading and Unloading of Imported Pulses

No ITC on construction expenses for immovable property, regardless of capitalization in books

Raw unmanufactured tobacco dust with added scent, falls under Ch-2401

GST Appeal Remanded to AAR: Re-examining Coal Rejects Taxation – PSPCL Case
AAAR brings together decisions of Appellate Authorities for Advance Ruling under GST across States and Union Territories. The archive covers appeals involving classification of goods and services, taxability, applicable GST rates, input tax credit, exemptions, valuation and other questions arising under the GST advance ruling framework. Taxpayers, businesses, Chartered Accountants, advocates and GST professionals can use this consolidated TaxGuru category to research appellate advance rulings across India. Dedicated State-wise AAAR categories provide more focused access to decisions of individual appellate authorities.
